Darrell D. and Jane E. Moran - Page 8

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          through a series of more responsible positions from sales                   
          representative to sales manager in Bozeman, Montana.  A                     
          restructuring of the company caused the elimination of the layer            
          of management where petitioner’s position was situated, and he              
          was offered positions in the layer below the one eliminated.                
          Both of the positions offered would have been in locations other            
          than the one in which petitioner and his family had settled.  The           
          position in the surviving layer of the company, just above the              
          one that was eliminated, which was located in Bozeman, Montana,             
          was offered to a person other than petitioner.                              
               Initially, petitioner applied for severance pay, but was               
          turned down because the company’s policy was to only permit                 
          severance pay for employees who were “involuntarily separated”              
          due to a "reduction in force".   After he was turned down for               
          severance pay, petitioner engaged an attorney who approached the            
          company with various claims that he thought petitioner could                
          assert against the company due to his circumstances.  Those                 
          claims generally included various breaches of contractual type              
          rights, wrongful discharge, and violation of civil rights.  The             
          parties’ settlement agreement does not delineate or allocate the            
          amounts which are attributable to the various claims made by                
          petitioner.  Although no specific amount is allocated to any                
          particular claim, petitioner released the company from possible             
          claims sounding in both contract and tort, including                        
          discrimination under title VII of the Civil Rights Act of 1964 or           



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